| 企业集团的财务风险控制探讨 |
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| 引用本文： | 姜妍,生洪宇.企业集团的财务风险控制探讨[J].长春金融高等专科学校学报,2011(3):39-41. |
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| 作者姓名： | 姜妍 生洪宇 |
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| 作者单位： | 长春金融高等专科学校会计系,吉林长春,130028 |
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| 基金项目： | 长春金融高等专科学校科研资助项目(2010LX008) |
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| 摘 要： | 完备的企业集团风险控制体系应包括：建立完善的集团财务风险控制环境;评估企业集团的潜在财务风险;以预算管理和资金结算为核心,构建基于集中检查、财务总监委派制和内部审计的财务风险监督传导系统。加强我国企业集团财务风险控制体系的构建,有助于企业集团降低财务风险,使其在市场经济浪潮中顺利前行。
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| 关 键 词： | 企业集团 财务风险 内部控制 |
On the Management of Financial Risks of the Enterprise Group |
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| JIANG Yan,SHENG Hong-yu.On the Management of Financial Risks of the Enterprise Group[J].Journal of Changchun Finance College,2011(3):39-41. |
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| Authors: | JIANG Yan SHENG Hong-yu |
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| Institution: | JIANG Yan,SHENG Hong-yu(Department of Accountant,Changchun Finance College,Changchun 130028,China) |
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| Abstract: | Perfect system of management of financial risks of the Enterprise Group should include setting up perfect environment of management of financial risks of the Enterprise Group,evaluating the exist financial risk of the Enterprise Group,constructing the system which regard the budget management and the clearing of funds as the core and based on centralized check,Chief Financial Officer accreditation system and internal auditing.Construct financial risk supervision system is to reduce financial risk of enterpr... |
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| Keywords: | enterprise group financial risk internal control |
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